Distance selling of excise goods

If you carry out distance selling of excise goods, you have to register at virk.dk.

But if you conduct distance selling from outside the EU, you first need to be authorised as a tax warehouse keeper, which requires that you own or have access to a warehouse located in the EU.

Please note that when you register for distance selling, you also need to consider if you should be registered for VAT in Denmark.

If you conduct distance selling from inside the EU, you can choose to register for VAT through the One Stop Shop (OSS) scheme. This registration can be done through your local tax authorities. You can find more information about VAT at skat.dk.